273

Financial Regulations and Rules

Contents

Page
Regulation 1. Applicability......................................................................................... 276
Rule 101.1. Applicability and authority.................................................... 276
Rule 101.2. Responsibility........................................................................ 277
Regulation 2. The financial period.............................................................................. 277
Regulation 3. Programme budget................................................................................ 277
Rule 103.1. Form of proposed programme budget................................... 277
Rule 103.2. Preparation of proposed programme budget.......................... 277
Rule 103.3. Content of the proposed programme budget ......................... 278
Rule 103.4. Publication of the adopted programme budget...................... 278
Rule 103.5. Maintenance of record of commitments for future
financial periods........................................................................................ 279
Regulation 4. Appropriations...................................................................................... 279
Rule 104.1. Authorization to expend appropriations................................ 281
Rule 104.2. Allotment advice.................................................................... 281
Rule 104.3. Redeployment between organizational units......................... 281
Regulation 5. Provision of funds................................................................................. 281
Rule 105.1. Time frame for application of regulation 5.5......................... 282
Rule 105.2. Applicable rate of exchange for contributions....................... 283
Regulation 6. Funds..................................................................................................... 283
Rule 106.1. Unexpended voluntary contributions..................................... 284
Regulation 7. Other income........................................................................................ 284
Rule 107.1. Reimbursement of expenditures............................................ 285
Rule 107.2. Receipt and deposit of contributions and other income......... 285
Regulation 8. Custody of funds................................................................................... 285
Rule 108.1. Bank accounts, authority and policy...................................... 286
Rule 108.2. Bank signatories..................................................................... 286
Rule 108.3. Exchange of currencies.......................................................... 286
Rule 108.4. Cash advances........................................................................ 287
Rule 108.5. Disbursements/payments....................................................... 287
Rule 108.6. Advance and progress payments........................................... 287
Rule 108.7. Reconciliation of bank accounts............................................ 287

274
Regulation 9. Investment of funds.............................................................................. 288
Rule 109.1. Policy..................................................................................... 288
Rule 109.2. Investment ledger................................................................... 288
Rule 109.3. Custody of investments.......................................................... 288
Rule 109.4. Income from investments...................................................... 289
Rule 109.5. Losses.................................................................................... 289
Regulation 10. Internal control.................................................................................... 289
Rule 110.1. Internal financial control........................................................ 290
Rule 110.2. Authority................................................................................ 290
Rule 110.3. Certification and approval ..................................................... 290
Rule 110.4. Certifying Officers................................................................. 291
Rule 110.5. Approving Officers................................................................ 291
Rule 110.6. Establishment and revision of obligations............................. 292
Rule 110.7. Review, re-obligation and cancellation of obligations.......... 292
Rule 110.8. Obligating documents............................................................ 292
Rule 110.9. Management and other support services................................ 293
Rule 110.10. Writing off losses of cash and receivables.......................... 293
Rule 110.11. Writing off losses of property.............................................. 294
Rule 110.12. General principles................................................................ 294
Rule 110.13. Authority and responsibility on procurement...................... 294
Rule 110.14. Procurement Review Committees....................................... 295
Rule 110.15. Competition......................................................................... 295
Rule 110.16. Formal methods of solicitation............................................ 296
Rule 110.17. Exceptions to the use of formal methods of solicitation...... 296
Rule 110.18. Cooperation.......................................................................... 297
Rule 110.19. Written contracts.................................................................. 297
Rule 110.20. Authority and responsibility on property management....... 298
Rule 110.21. Physical inventories............................................................. 298
Rule 110.22. Property Survey Board........................................................ 298
Rule 110.23. Receipt of supplies and equipment...................................... 298
Rule 110.24. Property issues to individuals.............................................. 299
Rule 110.25. Transfer between organizational units................................. 299
Rule 110.26. Vouchers.............................................................................. 299
Rule 110.27. Sale/disposal of property..................................................... 299
275
Regulation 11. The accounts....................................................................................... 300
Rule 111.1. Authority and responsibility for accounts.............................. 300
Rule 111.2. Principal accounts.................................................................. 301
Rule 111.3. Accrual basis accounting....................................................... 301
Rule 111.4. Currency of accounting records............................................. 301
Rule 111.5. Accounting for exchange rate fluctuations............................ 301
Rule 111.6. Accounting for proceeds from the sale of property............... 301
Rule 111.7. Accounting for commitments against future financial
periods....................................................................................................... 302
Rule 111.8. Financial statements............................................................... 302
Rule 111.9. Archives................................................................................. 303
Regulation 12. Audit................................................................................................... 303
Regulation 13. General provisions.............................................................................. 304
Rule 113.1. Effective date......................................................................... 304
Rule 113.2. Amendment of Rules............................................................. 304
Annex
Additional terms of reference governing the audit of the International
Criminal Court........................................................................................... 305


276
Regulation 1
Applicability

1.1 These Regulations shall govern the financial administration of the International
Criminal Court.
1.2 For the purposes of these Regulations:
(a) Assembly of States Parties means the Assembly of States Parties to the
Rome Statute of the International Criminal Court, adopted at Rome on 17 J uly 1998;
(b) Committee on Budget and Finance means the Committee established as
such by the Assembly of States Parties;
(c) Court means the International Criminal Court;
(d) Presidency means the Presidency of the International Criminal Court;
(e) Registrar means the Registrar of the International Criminal Court;
(f) Rome Statute means the Rome Statute of the International Criminal Court,
adopted at Rome on 17 J uly 1998.
1.3 The Assembly of States Parties shall establish detailed financial rules and procedures in
order to ensure effective financial administration and the exercise of economy.
1.4 These Regulations shall be implemented in a manner consistent with the responsibilities
of the Prosecutor and of the Registrar as set out in articles 42, paragraph 2, and 43,
paragraph 1, of the Rome Statute. The Prosecutor and the Registrar shall cooperate, taking
into account the independent exercise by the Prosecutor of his or her functions under the
Statute.

Applicability, authority and responsibility

Rule 101.1
Applicability and authority

(a) These Rules are in complement to, and limited by the Financial
Regulations. They shall govern all the financial administration of the Court, except as
may otherwise explicitly be provided by the Assembly of States Parties, or specifically
exempted therefrom by the Registrar.
(b) In his/her capacity as principal administrative officer of the Court, the
Registrar shall be responsible and accountable for ensuring that these Rules are
administered in a coherent manner by all organs of the Court, including through
appropriate institutional arrangements with the Office of the Prosecutor with regard to
management and administrative functions falling under the authority of that Office by
virtue of article 42, paragraph 2, of the Rome Statute.
(c) In the application of the Financial Regulations and Rules, officials shall
be guided by the principles of effective financial administration and the exercise of
economy.
(d) To ensure the application of these principles, the Registrar, or
respectively the Prosecutor in areas falling under his/her authority by virtue of
article 42, paragraph 2, of the Rome Statute, may issue such instructions or establish
such procedures as he/she may deem necessary for the administration of these Rules.
277
He/she may delegate, by administrative instruction, authority for specific aspects of the
Financial Regulations and Rules. These administrative instructions will state whether
the delegated official may, in turn, assign aspects of this authority to other officials.
Rule 101.2
Responsibility

All Court staff have the responsibility to comply, in the course of their official
duties, with the Financial Regulations and Rules, and with administrative instructions
which may be issued in connection therewith. Any staff member contravening the
Financial Regulations and Rules or any instructions issued in connection therewith may
be held personally accountable and financially liable for the consequences of such
contraventions.
Regulation 2
The financial period

2.1 The financial period shall consist initially of one calendar year unless otherwise
decided by the Assembly of States Parties for the first-year budget of the Court. The
Assembly of States Parties shall keep under review the financial period.
Regulation 3
Programme budget

3.1 The proposed programme budget for each financial period shall be prepared by the
Registrar in consultation with the other organs of the Court referred to in article 34,
subparagraphs (a) and (c), of the Rome Statute. The proposed programme budget shall be
divided into parts, sections and, as appropriate, programme support, in accordance with the
relevant articles of the Statute. The proposed programme budget shall include funding for the
expenses of the Assembly of States Parties, including its Bureau and subsidiary bodies.
3.2 The proposed programme budget shall cover income and expenditures for the
financial period to which they relate and shall be presented in the currency of the statutory
headquarters of the Court.

Presentation, content and methodology

Rule 103.1
Form of proposed programme budget

The proposed programme budget, both for income and expenditures, shall be
prepared in such form as the Assembly of States Parties may prescribe.
Rule 103.2
Preparation of proposed programme budget

1. The Registrar shall ask the Office of the Prosecutor and relevant Heads of
organizational units of other organs of the Court to prepare programme budget
proposals for the following financial period at such times and in such detail as the

278
Registrar may prescribe, in accordance with the Financial Regulations and Rules, any
prescriptions that the Assembly of States Parties or the Committee on Budget and
Finance may make, as well as any further regulations, rules and instructions.
2. On the basis of these proposals, the Registrar shall elaborate a consolidated draft
programme budget that he/she will submit to the Committee on Budget and Finance.
3.3 The budget narrative shall set out, wherever possible, concrete objectives, expected
results and key performance indicators for the financial period. It shall be accompanied by
such information, annexes and explanatory statements as may be requested by or on behalf of
the Assembly of States Parties, including a statement on the main changes in comparison
with the budget of the previous financial period and such further annexes or statements as the
Registrar may deem necessary and useful. The Registrar shall monitor the achievement of
objectives and service delivery during the financial period and report in the context of the
next proposed budget on actual performance attained.

Rule 103.3
Content of the proposed programme budget

The proposed programme budget shall contain:
(a) The financial framework of the Court, followed by
(i) A detailed statement of resources by part, section and, where
applicable, programme support. For purposes of comparison, the
expenditures for the previous financial period and the revised
appropriations for the current financial period shall be indicated
alongside the resource estimates for the forthcoming financial
period;
(ii) A statement of estimated income, including income classified as
miscellaneous in accordance with regulation 7.1;
(b) The budget proposals, with detailed budget narratives as set out in
regulation 3.3;
(c) Relevant tables and figures on budget estimates and posts.
3.4 The Registrar shall submit the proposed programme budget for the following
financial period to the Committee on Budget and Finance at least 45 days prior to the
meeting at which the Committee shall consider the proposed programme budget. At the same
time, the Registrar shall also submit the proposed programme budget to the States Parties.
3.5 The Committee on Budget and Finance shall consider the proposed programme
budget and shall submit its comments and recommendations to the Assembly of States
Parties. The Assembly shall consider the proposed programme budget and take a decision on
it.
Rule 103.4
Publication of the adopted programme budget

The Registrar shall arrange for the publication of the programme budget as
adopted by the Assembly of States Parties.
3.6 Supplementary budget proposals may be submitted by the Registrar with respect to
the current financial period if circumstances unforeseen at the time of adopting the budget
279
make it necessary. In this case, the supplementary budget proposal shall be in a form
consistent with the approved budget. The provisions of these Regulations shall be applicable
to the proposed supplementary budget. Decisions of the Assembly of States Parties on the
supplementary budget proposed by the Registrar shall be based on the recommendations of
the Committee on Budget and Finance.
3.7 The Registrar may enter into commitments for future financial periods, provided that
such commitments are for activities which have been approved by the Assembly of States
Parties and are expected to occur or continue beyond the end of the current financial period.
Rule 103.5
Maintenance of record of commitments for future financial periods

The Registrar shall maintain a record in the accounts of all commitments for
future financial periods (rule 111.7), which shall constitute the first charges against
relevant appropriations once these are approved by the Assembly of States Parties.
Regulation 4
Appropriations

4.1 The appropriations adopted by the Assembly of States Parties shall constitute an
authorization for the Registrar to incur obligations and make payments for the purposes of
which the appropriations were adopted and up to the amounts adopted.
4.2 There shall be adopted an appropriation line, divided into two or more instalments, in
each proposed programme budget to cover expenditures if they:
(a) Result from activities of the Court required by the Rome Statute or the Rules
of Procedure and Evidence;
(b) Were unforeseeable at the time of adoption of the proposed programme
budget;
(c) Cannot be met by transfers between appropriation sections in accordance with
regulation 4.8; and
(d) Are of such an urgent nature that the Assembly of States Parties cannot be
convened to approve the appropriations in accordance with regulation 3.6.
The appropriation line shall be funded in accordance with regulation 5.3.
4.3 The appropriation line adopted by the Assembly of States Parties in accordance with
regulation 4.2 shall constitute an authorization for the Registrar, at his or her own decision or
at the request of the Prosecutor or of the Presidency, as the case may be, with the prior
concurrence of the Committee on Budget and Finance, to incur obligations and make
payments for the purposes for which the appropriation line was adopted and up to the amount
provided in the first instalment of the appropriation line. The Registrar may incur obligations
and make payments up to the amount provided in each instalment of the appropriation line
only after all the previous instalments have been obligated or disbursed. The Registrar shall
report to the Committee on Budget and Finance any payment effected or obligation incurred
under regulation 4.2.
4.4 Appropriations shall be available for obligation during the financial period to which
they relate.

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4.5 Appropriations shall remain available for twelve months following the end of the
financial period to which they relate to the extent that they are required to liquidate any
outstanding legal obligations of the financial period. The balance of the appropriations
remaining unobligated at the close of the financial period, after deducting therefrom any
contributions from States Parties relating to that financial year which remain unpaid, shall
form part of any cash surplus of the budget and shall be treated in accordance with
regulation 4.7.
4.6 At the end of the twelve-month period provided in regulation 4.5 the then remaining
unspent balance of appropriations retained after deducting therefrom any contributions from
States Parties relating to the financial period of the appropriations which remain unpaid shall
be treated as a cash surplus as in regulation 4.5. Any obligations remaining a valid claim at
that time shall be charged against current appropriations.
The provisional cash surplus for the financial period shall be determined by
establishing the balance between credits (assessed contributions actually received for the
financial period and miscellaneous income received during the financial period) and charges
(all disbursements against the appropriations for that financial period and provisions for
unliquidated obligations for that financial period).
The cash surplus for the financial period shall be determined by crediting to the
provisional cash surplus any arrears of prior periods assessed contributions from States
Parties received during this period and any savings from the provisions made for
unliquidated obligations as mentioned above. Any remaining outstanding obligations shall be
re-obligated against the appropriations of the current financial period.
4.7
1
Subject to financial regulation 6.6, last paragraph, any cash surplus in the budget at
the close of any financial period shall be apportioned among States Parties in proportion to
the scale of assessments applicable to the financial period to which the surplus relates. As
of 1 J anuary following the year in which the audit of the accounts of the financial period is
completed, the amount so apportioned to a State Party shall be surrendered to such State
Party if its contribution for that financial period has been paid in full and shall be applied to
liquidate, in whole or in part, first, any advance due to the Working Capital Fund; secondly,
any arrears of assessed contributions; and thirdly, assessed contributions for the calendar year
following the year in which the audit is completed.
While any cash surplus in the budget shall be apportioned among all States Parties,
the amount so apportioned shall be surrendered only to those States Parties which have paid
in full their contributions for that financial period. Amounts apportioned but not surrendered
shall be retained by the Registrar until such time as the contribution for the relevant financial
period is paid in full, at which time they shall be applied as set forth above.
4.8 No transfer between appropriation sections may be made without authorization by the
Assembly of States Parties, unless such a transfer is made necessary by exceptional
circumstances, and is in accordance with criteria to be agreed upon by the Assembly of States
Parties.
4.9 The officials heading the organs referred to in article 34, subparagraphs (c) and (d), of
the Rome Statute shall be accountable to the Assembly of States Parties for the proper
management and administration of the financial resources for which they are responsible, as
set out in articles 42, paragraph 2, and 43, paragraph 1, of the Rome Statute. They shall
prudently manage the appropriations so as to ensure that expenditures can be met from funds

1
As amended by resolution ICC-ASP/3/Res.4, annex.
281
available, keeping in view the actual contributions received and the availability of cash
balances.

Administration of appropriations

Rule 104.1
Authorization to expend appropriations

Authorization by the Registrar to expend budget appropriations may take the
form of:
(a) An allotment of funds or other authorization to commit funds for a
specific period and/or a specific purpose; and/or
(b) An authorization for the employment of staff or of consultants.
Rule 104.2
Allotment advice

The Registrar shall issue at least annually a detailed allotment advice to each
organ of the Court for the objects of expenditure for which it is responsible.

Rule 104.3
Redeployment between organizational units

The Registrar, or respectively the Prosecutor in areas falling under the authority
of his Office by virtue of article 42, paragraph 2, of the Rome Statute, may redeploy
resources among organizational units and objects of expenditure, provided such
redeployments are within the total appropriations approved by the Assembly of States
Parties for an appropriation section.
Regulation 5
Provision of funds

5.1 The funds of the Court shall include:
(a) Assessed contributions made by States Parties in accordance with article 115,
subparagraph (a), of the Rome Statute;
(b) Funds provided by the United Nations in accordance with article 115,
subparagraph (b), of the Rome Statute;
(c) Voluntary contributions by Governments, international organizations,
individuals, corporations and other entities, in accordance with article 116 of the Rome
Statute;
(d) Such other funds to which the Court may become entitled or may receive.
5.2 The appropriations, subject to the adjustments effected in accordance with the
provisions of regulation 5.4, shall be financed by contributions from States Parties in
accordance with an agreed scale of assessment, as provided for in article 117 of the Rome
Statute. This scale shall be based on the scale adopted by the United Nations for its regular
budget, and adjusted in accordance with the principles on which that scale is based, in order

282
to take into account the differences in membership between the United Nations and the
Court. The scale shall be adopted by the Assembly of States Parties. Pending the receipt of
such contributions, the appropriations may be financed from the Working Capital Fund.
5.3 The appropriations provided for in regulation 4.2 shall be financed from the assessed
contributions from States Parties in accordance with regulation 5.2 up to a limit to be decided
upon by the Assembly of States Parties in each budget resolution. Pending the receipt of such
contributions, the appropriations may be financed from the Working Capital Fund.
5.4 The contributions of States Parties shall be assessed for a financial period on the basis
of the appropriations approved by the Assembly of States Parties for that financial period.
Adjustments to the assessments of States Parties shall be made in respect of:
(a) Any balance of the appropriations surrendered under regulation 4.7;
(b) Contributions resulting from the assessment of new States Parties under the
provisions of regulation 5.10;
(c) Miscellaneous income.
5.5
2
After the Assembly of States Parties has reviewed and adopted the budget and
determined the amount of the Working Capital Fund or the Contingency Fund if the
Assembly of States Parties has determined in accordance with regulation 6.6 that the Fund
shall be financed from assessed contributions, the Registrar shall:
(a) Transmit the relevant documents to the States Parties;
(b) Inform the States Parties of their commitments in respect of annual assessed
contributions and advances to the Working Capital Fund or the Contingency Fund;
(c) Request them to remit their contributions and advances.
Rule 105.1
Time frame for application of regulation 5.5

The Registrar shall comply with regulation 5.5 within thirty days of the decision
by the Assembly of States Parties approving the budget and the level of the Working
Capital Fund.
5.6 Assessed contributions and advances shall be considered as due and payable in full
within thirty days of the receipt of the communication of the Registrar referred to in
regulation 5.5 or as of the first day of the calendar year to which they relate, whichever is the
later. As of 1 J anuary of the following calendar year, the unpaid balance of such
contributions and advances shall be considered to be one year in arrears.
5.7
3
Contributions and advances to the Working Capital Fund and, as appropriate, to the
Contingency Fund, shall be assessed and paid in the currency of the statutory headquarters of
the Court. The contributions and advances to the Working Capital Fund and, as appropriate,
to the Contingency Fund, may also be paid in any other currency that is freely convertible
into the currency of the statutory headquarters of the Court. Any currency exchange cost will
be borne by the State Party which decided to pay in a currency other than the currency of the
statutory headquarters of the Court.


2
As amended by resolution ICC-ASP/4/Res.10.
3
As amended by resolution ICC-ASP/4/Res.10.
283
Rule 105.2
Applicable rate of exchange for contributions

The equivalent in euros of contributions paid in other currencies is calculated at the
most favourable rate of exchange available to the Court on the date of payment.
5.8
4
Payments made by a State Party shall be credited first to the Working Capital Fund,
then to the contributions due to the General Fund, and then to the Contingency Fund, in the
order in which the State Party was assessed.

5.9 The Registrar shall submit to each meeting of the Assembly of States Parties a report
on the collection of contributions and advances to the Working Capital Fund.
5.10 New States Parties shall be required to make contributions for the year in which they
become States Parties and to provide their proportion of the total advances to the Working
Capital Fund at rates to be determined by the Assembly of States Parties.
Regulation 6
5

Funds

6.1 There shall be established a General Fund for the purpose of accounting for the
expenditures of the Court. The contributions referred to in regulation 5.1 by States Parties
and miscellaneous income and any advances made from the Working Capital Fund to finance
expenditures shall be credited to the General Fund.
6.2 There shall be established a Working Capital Fund to ensure capital for the Court to
meet short-term liquidity problems pending receipt of assessed contributions. The amount
shall be determined from time to time by the Assembly of States Parties. The Working
Capital Fund shall be constituted by advances from States Parties. Advances shall be made in
accordance with the agreed scale of assessment pursuant to regulation 5.2. Advances shall be
carried to the credit of States Parties which have made such advances.
6.3 Advances made from the Working Capital Fund to finance budgetary appropriations
shall be reimbursed to the Fund as soon as and to the extent that income is available for that
purpose.
6.4 Income derived from investments of the Working Capital Fund shall be credited to
miscellaneous income.
6.5 Trust funds and special accounts funded wholly by voluntary contributions may be
established and closed by the Registrar and shall be reported to the Presidency and, through
the Committee on Budget and Finance, to the Assembly of States Parties.
Reserve accounts and special accounts funded wholly or in part by assessed
contributions may be established by theAssembly of States Parties.
The purposes and limits of each trust fund, reserve and special account shall be
clearly defined by the appropriate authority. Unless otherwise decided by the Assembly of
States Parties, such funds and accounts shall be administered in accordance with these
Regulations.

4
As amended by resolution ICC-ASP/3/Res.4, annex.
5
As amended by resolution ICC-ASP/3/Res.4, annex.

284
6.6 There shall be established a Contingency Fund to ensure that the Court can meet:
(a) Costs associated with an unforeseen situation following a decision by the
Prosecutor to open an investigation; or
(b) Unavoidable expenses for developments in existing situations that could not
be foreseen or could not be accurately estimated at the time of adoption of the budget; or
(c) Costs associated with an unforeseen meeting of the Assembly of States
Parties.
The level of the Fund and the means by which it shall be financed (i.e. by assessed
contributions and/or cash surpluses in the budget) shall be determined by the Assembly of
States Parties.

6.7 If a need to meet unforeseen or unavoidable expenses arises, the Registrar, by his or
her own decision or at the request of the Prosecutor, the President or the Assembly of States
Parties, is authorized to enter into commitments not exceeding the total level of the
Contingency Fund. Before entering into such commitments, the Registrar shall submit a
short, supplementary budget notification to the Committee on Budget and Finance through its
Chairperson. Two weeks after having notified the Chairperson of the Committee on Budget
and Finance, and taking into consideration any financial comments on the funding
requirements made by the Committee through its Chairperson, the Registrar may enter into
the corresponding commitments. All funding obtained in this way shall relate only to the
financial period(s) for which a programme budget has already been approved.

6.8 The Registrar shall report together with the new draft programme budget to the
Assembly of States Parties, through the Committee on Budget and Finance, on any exercise
of the commitment authority given under regulation 6.7.

6.9 Income derived from Contingency Fund investments shall be classed as
miscellaneous income for credit to the General Fund.

Rule 106.1
Unexpended voluntary contributions

Voluntary contributions to trust funds, reserve and special accounts remaining
unexpended after the related activities of the Court are financially completed shall be
disposed of by the Court in accordance with the agreement under which the
contribution was made.
Regulation 7
Other income

7.1 All other income except:
(a) Assessed contributions made by States Parties to the budget;
(b) Funds provided by the United Nations in accordance with article 115,
subparagraph (b), of the Rome Statute;
(c) Voluntary contributions in accordance with article 116 of the Rome Statute
and regulation 7.3, made by States Parties, other States, international organizations,
individuals, corporations and other entities;
285
(d) Direct refunds of expenditures made during the financial period, shall be
classed as miscellaneous income, for credit to the General Fund.
Rule 107.1
Reimbursement of expenditures

(a) Within the same financial period, reimbursements of actual expenditures
incurred may be credited to the accounts against which they were originally charged;
reimbursements of actual expenditures incurred in prior financial periods shall be
credited as miscellaneous income.
(b) Adjustments which arise subsequent to the closing of an extrabudgetary
account (e.g. a trust fund, reserve or special account) shall be debited or credited
against miscellaneous income in that selfsame account.

Rule 107.2
Receipt and deposit of contributions and other income

(a) An official receipt shall be issued as soon as practicable for all cash and
negotiable instruments received.
(b) Only officials designated by the Registrar shall be authorized to issue
official receipts (see also regulation 10.1 (b)). If other officials receive money intended
for the Court, they must immediately convey this money to an official authorized to
issue an official receipt.
(c) All moneys received shall be deposited in an official bank account as soon
as practicable.
7.2 Voluntary contributions, gifts and donations, whether or not in cash, may only be
accepted by the Registrar, provided that they are consistent with the nature and functions of
the Court and the criteria to be adopted by the Assembly of States Parties on the subject, in
accordance with article 116 of the Rome Statute. Acceptance of contributions which directly
or indirectly involve additional financial liability for the Court shall require the prior consent
of the Assembly of States Parties.
7.3 Voluntary contributions accepted for purposes specified by the donors shall be treated
as trust funds or special accounts.
7.4 Voluntary contributions in respect of which no purpose is specified shall be treated as
miscellaneous income and reported as gifts in the accounts of the financial period.
Regulation 8
Custody of funds

8.1 The Registrar shall designate the bank or banks in which the funds of the Court shall
be kept.


286
Banking

Rule 108.1
Bank accounts, authority and policy

The Registrar shall designate the banks in which the funds of the Court shall be
kept, shall establish all official bank accounts required for the transaction of the
Courts business and shall designate those officials to whom signatory authority is
delegated for these accounts. The Registrar shall also authorize all bank account
closures. Bank accounts of the Court are to be opened and operated in accordance with
the following guidelines:
(a) Bank accounts shall be designated official accounts of the International
Criminal Court and the relevant authority shall be notified that these accounts are
exempt from all taxation and that the immunities set out in article 6 of the Agreement
on the Privileges and Immunities of the Court apply to these accounts;
(b) Banks shall be required to provide monthly statements;
(c) Two signatures, or their electronic equivalent, shall be required on all
cheques and other withdrawal instructions including electronic modes of payment;
(d) All banks shall be required to recognize that the Registrar is authorized
to receive, upon request, or as promptly as is practicable, all information pertaining to
official bank accounts of the Court.

Rule 108.2
Bank signatories

Bank signatory authority and responsibility is assigned on a personal basis and
cannot be delegated. Bank signatories cannot exercise the approving functions assigned
in accordance with rule 110.5. Designated bank signatories must:
(a) Ensure that there are sufficient funds in the bank account when cheques
and other payment instructions are presented for payment;
(b) Verify that all cheques and other payment instructions are pre-
encumbered, dated and drawn to the order of the named payee approved by an
Approving Officer (designated in accordance with rule 110.5), as indicated in the
accompanying disbursement voucher, payment instructions and original invoice;
(c) Ensure that cheques and other banking instruments are properly
safeguarded and that when they are obsolete they are destroyed in the presence of an
internal auditor.

Rule 108.3
Exchange of currencies

Officials responsible for the operation of the Courts bank accounts or for
holding the Courts cash or negotiable instruments are not authorized to exchange one
currency for another, except to the minimum extent essential for the transaction of
official business.
287
Rule 108.4
Cash advances

(a) Petty cash advances may only be made by, and to officials designated for
this purpose by, the Registrar.
(b) The relevant accounts shall be maintained on an imprest system and the
amount and purposes of each advance shall be defined by the Registrar.
(c) The Registrar may make other cash advances as may be permitted by the
Staff Regulations and Rules, administrative instructions and as may otherwise be
approved by him or her.
(d) Officials to whom cash advances are issued shall be held personally
responsible and financially liable for the proper management and safekeeping of cash
so advanced and must be in a position to account for the advances at all times. They
shall submit monthly accounts, unless otherwise directed by the Registrar.

Rule 108.5
Disbursements/payments

(a) All disbursements shall be made by cheque, by wire transfer or by
electronic funds transfer except to the extent that cash disbursements are authorized by
the Registrar.
(b) Disbursements shall be recorded in the accounts as of the date when they
are made, that is, when the cheque is issued, transfer is effected or cash is paid out.
(c) Except where a paid cheque is returned by the bank or a debit advice is
received from the bank, a payees written receipt shall be obtained for all
disbursements.

Rule 108.6
Advance and progress payments

(a) Except where normal commercial practice or the interest of the Court so
requires, no contract or other form of undertaking shall be made on behalf of the Court
which requires a payment or payments on account in advance of the delivery of
products or the performance of contractual services. Whenever an advance payment is
agreed to, the reasons therefore shall be recorded.
(b) In addition to the above, and notwithstanding regulation 3.7, the
Registrar may, where necessary, authorize progress payments.

Rule 108.7
Reconciliation of bank accounts

Every month, unless an exception is authorized by the Registrar, all financial
transactions, including bank charges and commissions, must be reconciled with the
information submitted by banks in accordance with rule 108.1. This reconciliation must
be performed by officials having no actual part in the receipt or disbursement of funds;
if the staff situation at the Court or at an office away from the seat of the Court makes
this impracticable, alternative arrangements may be established in consultation with
the Registrar.

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Regulation 9
Investment of funds

9.1 The Registrar may make short-term investments of moneys not needed for immediate
requirements and shall periodically inform the Presidency and, through the Committee on
Budget and Finance, the Assembly of States Parties of such investments.
Rule 109.1
Policy

(a) Short-term investments are investments made for less than 12 months.
(b) The Registrar shall ensure, including by establishing appropriate
guidelines and by selecting reputable financial institutions that offer sufficient
safeguards against any investment losses, that funds are invested in such a way as to
place primary emphasis on excluding the risk to principal funds while ensuring the
liquidity necessary to meet the Courts cash-flow requirements. In addition to, and
without detracting from, these primary criteria, investments shall be selected on the
basis of achieving the highest reasonable rate of return and shall accord, to the fullest
extent possible, with the independence and impartiality of the Court and with the
purposes and principles of the Charter of the United Nations.

Rule 109.2
Investment ledger

Investments shall be recorded in an investment ledger, which shall show all the
relevant details for each investment, including, for example, face value, cost of the
investment, date of maturity, place of deposit, market value of the investment from time
to time as reflected in the account statements provided by the relevant financial
institution, proceeds of sale and income earned. A record of all account statements
received from financial institutions relating to any investment shall be maintained.

Rule 109.3
Custody of investments

(a) All investments shall be made through, and maintained by, reputable
financial institutions designated by the Registrar (see also rule 109.1 (b)).
(b) All investment transactions, including the withdrawal of invested
resources, require the authorization and signature of two officials designated for that
purpose by the Registrar.
9.2 Income derived from investments shall be credited to miscellaneous income or as
provided in the rules relating to each trust fund or special account.

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Rule 109.4
Income from investments

(a) Income derived from General Fund investments shall be credited to
miscellaneous income.
(b) Income derived from Working Capital Fund investments shall be credited
to miscellaneous income, as provided for in regulation 6.4.
(c) Income derived from investments pertaining to trust funds, reserve and
special accounts shall be credited to the trust fund, reserve or special account
concerned.
(d) Gains from investments must be recorded by the Registrar and reported
to the Auditor.
Rule 109.5
Losses

(a) Any investment losses must be recorded at once by the Registrar. The
Registrar may authorize the writing-off of investment losses with the approval of the
Committee on Budget and Finance. At its request, the Committee on Budget and
Finance shall be provided with the official copies of the relevant investment ledger and
all account statements received from financial institutions relating to such investment.
A detailed statement of investment losses shall be provided to the Presidency, to the
Assembly of States Parties through the Committee on Budget and Finance, and to the
Auditor.
(b) Investment losses shall be borne by the trust fund, reserve or special
account from which the principal amounts were obtained. (See also rule 110.10 with
respect to the writing-off of losses of cash and receivables.)
Regulation 10
Internal control

10.1 The Registrar shall:
(a) Cause all payments to be made on the basis of supporting vouchers and other
documents which ensure that the services or goods have been received and that payments
have not previously been made;
(b) Designate the officers who may receive moneys, incur obligations and make
payments on behalf of the Court;
(c) Maintain an internal financial control which shall provide for effective current
examination and/or review of financial transactions in order to ensure:
(i) The regularity of the receipt, custody and disposal of all funds and other
financial resources of the Court;
(ii) The conformity of obligations and expenditures with the appropriations
or other financial provisions voted by the Assembly of States Parties, or
with the purposes and rules relating to trust funds and special accounts;
(iii) The economic use of the resources of the Court.

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Internal audit

Rule 110.1
6

Internal financial control

(a) There shall be an Office of Internal Audit which shall conduct
independent audits of the financial transactions and the administrative systems
underlying such transactions, in conformity with generally accepted common auditing
standards and notably evaluating compliance of all transactions with established
regulations, rules, policies, procedures and administrative instructions. As a result of its
audit, the Office of Internal Audit shall provide comments and recommendations to the
Registrar and, in areas falling under the authority of the Prosecutor, by virtue of article
42, paragraph 2, of the Rome Statute, also to the Prosecutor.
(b) The Committee on Budget and Finance shall receive the reports annually,
and on an ad hoc basis where appropriate, of the Internal Auditor through the Chair of
the Audit Committee. The Committee on Budget and Finance shall refer any matters to
the Assembly of States Parties which require the attention of the Assembly.
(c) The Office of Internal Audit shall have free access to all books, records
and other documents which are, in its opinion, necessary for the performance of the
audit.
10.2 Obligations for the current financial period or commitments for current and future
financial periods shall be incurred only after allotments or other appropriate authorizations
have been made in writing under the authority of the Registrar.

Obligations

Rule 110.2
Authority

The utilization of all funds requires the prior authorization of the Registrar, who
is responsible for ensuring that the obligations of the Court remain within the
appropriations as adopted by the Assembly of States Parties, and are incurred only for
the purposes approved by the Assembly of States Parties. In areas falling under the
authority of the Prosecutor, by virtue of article 42, paragraph 2, of the Rome Statute,
the Registrar shall authorize the utilization of funds upon the request of the Office of
the Prosecutor.
Rule 110.3
Certification and approval

Notwithstanding bank signatory functions assigned in accordance with rule
108.2, all commitments, obligations and expenditures require at least two authorizing
signatures, in either conventional or electronic form. All commitments, obligations and
expenditures must first be signed (certified) by a duly designated Certifying Officer
(rule 110.4). Following certification, duly designated Approving Officers (rule 110.5)
must then sign to approve the payments and the recording of expenditures in the
accounts. Expenditures recorded against an established, certified obligation do not

6
As amended by resolution ICC-ASP/7/Res.5.
291
require additional certification provided that they do not exceed the amount obligated
by more than 10 per cent or 1,500 (or its equivalent in other currencies), whichever is
lower. Expenditures under 1,500 (or its equivalent in other currencies), for which the
recording of an obligation is unnecessary, require both certification and approval.
Rule 110.4
Certifying Officers

(a) One or more officials shall be designated by the Registrar as the
Certifying Officer(s) for the account(s) pertaining to a section or sub-section of an
approved budget. Certifying authority and responsibility is assigned on a personal basis
and cannot be delegated. A Certifying Officer cannot exercise the approving functions
assigned in accordance with rule 110.5. The Office of the Prosecutor will communicate
to the Registrar the names of those officials that should be designated as the Certifying
Officer(s) in areas falling under the authority of the Prosecutor, by virtue of article 42,
paragraph 2, of the Rome Statute.
(b) Certifying Officers are responsible for managing the utilization of
resources, including posts, in accordance with the purposes for which those resources
were approved, the principles of efficiency and effectiveness, and the Financial
Regulations and Rules of the Court. Certifying Officers must maintain detailed records
of all obligations and expenditures against the accounts for which they have been
delegated responsibility. They must be prepared to submit any supporting documents,
explanations and justifications requested by the Registrar.
Rule 110.5
Approving Officers

(a) One or more officials shall be designated by the Registrar as the
Approving Officer(s), to approve the entry into the accounts of expenditures relating to
contracts, agreements, purchase orders and other forms of undertaking.
(b) Approving Officers shall give their approval after verifying that:
(i) The commitment, obligation or expenditure has been certified by a
duly designated Certifying Officer;
(ii) Payment has not previously been made;
(iii) Supporting documents have no irregularities on their face which
indicate that the payment is not properly due;
(iv) Services, supplies or equipment have been received in accordance
with the contract, agreement, purchase order or other form of
undertaking by which they were ordered and, if the cost exceeds
3,000 (or its equivalent in other currencies), in accordance with the
purpose for which the relevant financial obligation was established.
Approving officers shall not approve a payment if any other information known
to them would bar the payment.
(c) Approving Officers must maintain detailed records and must be prepared
to submit any supporting documents, explanations and justifications requested by the
Registrar.

292
(d) Approving authority and responsibility is assigned on a personal basis
and cannot be delegated. An Approving Officer cannot exercise the certifying functions
assigned in accordance with rule 110.4 or the bank signatory functions assigned in
accordance with rule 108.2.

Rule 110.6
Establishment and revision of obligations

(a) Apart from the employment of staff against an authorized staffing table,
and consequential commitments under the Staff Regulations and Rules, no
undertaking, including by contract, agreement or purchase order, for an amount
exceeding 3,000 (or its equivalent in other currencies) shall be entered into until the
appropriate credit(s) has/have been reserved in the accounts. This shall be done
through the recording of an obligation(s), against which relevant payments or
disbursements, made only on fulfilment of contractual and other obligations, shall be
recorded as expenditure. An obligation shall be recorded in the accounts as
unliquidated during the period set forth in regulation 4.5 and until such point as it is re-
obligated, liquidated or cancelled in accordance with regulation 4.5.
(b) If, in the time that elapses between the establishment of an obligation and
the processing of final payment, the cost of the relevant goods or services has, for
whatever reason, increased by less than 3,000 (or its equivalent in other currencies) or
10 per cent of the obligation, whichever is lower, no change need be made to the amount
of the original obligation. If, however, the increase in costs exceeds either of these
thresholds, the original obligation must be revised to reflect this increase in
requirements and further certification is required. All increases in obligations,
including those resulting from currency fluctuations, shall be subject to the same
procedures as apply to the incurring of original obligations.

Rule 110.7
Review, re-obligation and cancellation of obligations

(a) Outstanding obligations must be reviewed periodically by the responsible
Certifying Officer(s). If an obligation is determined to be valid but cannot be liquidated
during the period set forth in regulation 4.4, the provisions of regulation 4.5 shall be
applied. Obligations that are no longer valid shall be cancelled from the accounts
forthwith, and the resulting credit surrendered.
(b) When any obligation previously recorded in the accounts is, for any
reason, reduced (other than by payment) or cancelled, the Certifying Officer shall
accordingly ensure that appropriate adjustments are recorded in the accounts.
Rule 110.8
Obligating documents

An obligation must be based on a formal contract, agreement, purchase order or
other form of undertaking, or on a liability recognized by the Court. All obligations
must be supported by an appropriate obligating document.

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Management services agreements

Rule 110.9
Management and other support services

(a) Management and other support services may be provided to other
international courts or in support of activities in the field of international justice
financed from trust funds or special accounts on a reimbursable, reciprocal or other
basis as are consistent with the independence and impartiality of the Court as well as its
policies, aims and activities. The management and other support service shall be
approved by the Registrar and by the Office of the Prosecutor, if the management and
other support service is related to areas falling under the authority of the Prosecutor,
by virtue of article 42, paragraph 2, of the Rome Statute.
(b) Each management services and support services agreement shall be
covered by a written agreement between the Court and the entity on whose behalf the
services are to be provided. Such agreements shall, inter alia, specify the services which
the Court is to provide in return for full reimbursement to the Court of any costs
incurred by the Court in providing these services.
(c) Separate accounts shall be maintained to record all financial transactions
relating to management services agreements. Any interest earned on funds held shall be
credited to the respective management services account. The amounts included in the
agreement for reimbursement of costs to the Court shall be charged to the related
management services account and credited to the Courts account as extrabudgetary
income.
10.3 The Registrar may make such ex gratia payments as he or she deems to be necessary
in the interest of the Court, provided that the statement of such payments shall be submitted
to the Assembly of States Parties with the accounts.
10.4 The Registrar may, after full investigation, authorize the writing-off of losses of cash,
stores and other assets, provided that a statement of all such amounts written off shall be
submitted to the Auditor with the accounts and reported to the Assembly of States Parties.

Writing off losses of cash, receivables and property

Rule 110.10
Writing off losses of cash and receivables

(a) The Registrar may, after full investigation, authorize the writing off of
losses of cash and the book value of accounts and receivables deemed to be
irrecoverable. A detailed statement of losses of cash and receivables shall be provided to
the Auditor not later than three months following the end of the financial period.
(b) The investigation shall, in each case, fix the responsibility, if any,
attaching to any Court official for the loss or losses. Such official(s) may be required to
reimburse the Court either partially or in full. Final determination as to all charges to
be made against staff members or others as the result of losses will be made by the
Registrar.


294
Rule 110.11
Writing off losses of property

(a) The Registrar may, after full investigation, authorize the writing off of
losses of property of the Court, and adjust the record to bring the balance shown into
conformity with actual, physical property. A detailed statement of losses of non-
expendable property shall be provided to the Auditor not later than three months
following the end of the financial period.
(b) The investigation shall, in each case, fix the responsibility, if any,
attaching to any Court official for the loss or losses. Such official(s) may be required to
reimburse the Court either partially or in full. Final determination as to all charges to
be made against staff members or others as a result of losses will be made by the
Registrar.
10.5 Substantial purchases of equipment, supplies and other requirements as specified in
the Financial Rules shall be by tender. Such tenders shall be invited by advertisement, except
where the Registrar, with the approval of the Presidency, and in accordance with the
Financial Rules, deems that, in the interests of the Court, a departure from the rule is
desirable.
Procurement

Rule 110.12
General principles

Procurement functions include all actions necessary for the acquisition, by
purchase or lease, of property, including products and real property, and of services,
including works. The following general principles shall be given due consideration
when exercising the procurement functions of the Court:
(a) Best value for money;
(b) Fairness, integrity and transparency;
(c) Effective international competition;
(d) The interests of the Court.
Rule 110.13
Authority and responsibility on procurement

(a) The Registrar is accountable for all procurement functions of the Court.
He/she shall establish the procurement systems of the Court and shall ensure that
procurement functions are carried out in accordance with the relevant financial
regulations and rules. To this end, the Registrar shall:
(i) Establish the necessary controls, including those for delegation of
authority;
(ii) Issue administrative instructions to protect the integrity of the
procurement process and the interests of the Court;
(iii) Establish Procurement Review Committees (rule 110.14).
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(b) No procurement contract shall be entered into on behalf of the Court
except by the Registrar or a chief procurement officer designated by the Registrar.
With regard to other procurement functions, authority may be further delegated to
other officials.

Rule 110.14
Procurement Review Committees

(a) The Registrar shall establish a Procurement Review Committee at the
seat of the Court, to render written advice to the Registrar on procurement actions
leading to the award or amendment of procurement contracts, which, for purposes of
these Regulations and Rules, includes agreements or other written instruments such as
purchase orders, and contracts that involve income to the Court. The Registrar shall
establish the composition and the terms of reference of the Committee, which shall
include the types and monetary values of proposed procurement actions subject to
review.
(b) At offices away from the seat of the Court, the Registrar may, in
consultation with the head of that office, establish Procurement Review Committees, if
this is warranted by the volume of local procurement actions of that office.
(c) Where the advice of a Procurement Review Committee is required, no
commitment may be entered into before such advice is acted upon by the Registrar or
his/her authorized delegate. In cases where the Registrar or his/her authorized delegate
decides not to accept the advice of such Committee, he/she shall record in writing the
reasons for the decision.
Rule 110.15
Competition

Except as provided in rule 110.17, procurement contracts shall be awarded on
the basis of effective competition, and to this end the competitive process shall, as
necessary, include:
(a) Acquisition planning for developing an overall procurement strategy and
procurement methodologies;
(b) Market research for identifying potential suppliers;
(c) Consideration of prudent commercial practices;
(d) Formal methods of solicitation, utilizing invitations to bid or requests for
proposals on the basis of advertisement or direct solicitation of invited suppliers; or
informal methods of solicitation, such as requests for quotations. The Registrar shall
issue administrative instructions concerning the types of procurement activities and
monetary values for which such methods of solicitation are to be used.
Competition should be on as wide a geographical basis as practicable and suited
to market circumstances. The Registrar may, however, in the interest of the Court,
determine that specific invitations to bid or requests for proposals shall be limited to
suppliers from States Parties only.


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Rule 110.16
Formal methods of solicitation

(a) When a formal invitation to bid has been issued, the procurement
contract shall be awarded to the qualified bidder whose bid substantially conforms to
the requirements set forth in the solicitation document and is evaluated to be the lowest
cost to the Court.
(b) When a formal request for proposals has been issued, the procurement
contract shall be awarded to the qualified proposer whose proposal is the most
responsive to the requirements set forth in the solicitation document.
(c) The Registrar may, in the interest of the Court, reject bids or proposals
for a particular procurement action, recording the reasons for rejection in writing. The
Registrar shall then determine whether to undertake a new solicitation, or to directly
negotiate a procurement contract pursuant to rule 110.17 (b), or to terminate or
suspend the procurement action.
Rule 110.17
Exceptions to the use of formal methods of solicitation

(a) The Registrar may determine for a particular procurement action that
using formal methods of solicitation is not in the best interest of the Court:
(i) When there is no competitive marketplace for the requirement,
such as where a monopoly exists, where prices are fixed by
legislation or government regulation, or where the requirement
involves a proprietary product or service;
(ii) When there has been a previous determination or there is a need
to standardize the requirement;
(iii) When the proposed procurement contract is the result of
cooperation with an organization of the United Nations system,
pursuant to rule 110.18;
(iv) When offers for identical products and services have been
obtained competitively within a reasonable period and the prices
and conditions offered remain competitive;
(v) When, within a reasonable prior period, a formal solicitation has
not produced satisfactory results;
(vi) When the proposed procurement contract is for the purchase or
lease of real property;
(vii) When there is a genuine exigency for the requirement;
(viii) When the proposed procurement contract relates to obtaining
services that cannot be objectively evaluated;
(ix) When the Registrar has determined that a formal solicitation will
not give satisfactory results;
(x) When the value of the procurement is below the monetary
threshold established for formal methods of solicitation.
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(b) When a determination is made pursuant to paragraph (a) above, the
Registrar shall record the reasons in writing and may then award a procurement
contract, either on the basis of an informal method of solicitation, or on the basis of a
directly negotiated contract, to a qualified vendor whose offer substantially conforms to
the requirement at an acceptable price.

Rule 110.18
Cooperation

(a) The Registrar may cooperate with organizations of the United Nations
system to meet the procurement requirements of the Court, including those of offices
away from the seat of the Court, provided that the regulations and rules of those
organizations are consistent with those of the Court. The Registrar may, as
appropriate, enter into agreements for such purposes. Such cooperation may include
carrying out common procurement actions together, or the Court entering into a
contract in reliance on a procurement decision of a United Nations organization, or
requesting a United Nations organization to carry out procurement activities on behalf
of the Court.
(b) The Registrar may, to the extent authorized by the Committee on Budget
and Finance, cooperate with the Government of a State Party, another public
international organization, non-governmental organization or specialized private
enterprise in respect of procurement activities and, as appropriate, enter into
agreements for such purposes.

Rule 110.19
Written contracts

(a) Written procurement contracts shall be used to formalize every
procurement for a monetary value over specific thresholds established by the Registrar.
Such arrangements shall, as appropriate, specify in detail:
(i) The nature of the products or services being procured;
(ii) The quantity being procured;
(iii) The contract or unit price;
(iv) The period covered;
(v) Conditions to be fulfilled, including the Courts general conditions
of contract;
(vi) Terms of delivery and payment;
(vii) Name and address of supplier.
(b) The requirement for written procurement contracts shall not be
interpreted to restrict the use of any electronic means of data interchange. Before using
any electronic means of data interchange, the Registrar shall ensure that the electronic
data interchange system is capable of ensuring authentication and confidentiality of the
information.


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Property management

Rule 110.20
Authority and responsibility on property management

(a) The Registrar is responsible for the management of the property of the
Court, including all systems governing its receipt, recording, utilization, safe keeping,
maintenance and disposal, including by sale, and shall designate the officials
responsible for performing property management functions.
(b) A summary statement of non-expendable Court property shall be
provided to the Auditor not later than three months following the end of the financial
period (see rule 111.8 (b) (ii)).

Rule 110.21
Physical inventories

Physical inventories shall be taken of supplies, equipment or other property of
the Court or entrusted to the charge of the Court at such intervals as deemed necessary
to ensure adequate control over such property. Where property is of a kind used and/or
administered by only one organizational unit, the Registrar may, at his or her
discretion, delegate his or her responsibility for making arrangements for the conduct
of physical inventories to the head of that organizational unit.

Rule 110.22
Property Survey Board

(a) The Registrar shall establish a Property Survey Board, to render written
advice to her/him in respect of loss, damage or other discrepancy regarding the
property of the Court. The Registrar shall establish the composition and terms of
reference of the Board, which shall include procedures for determining the cause of
such loss, damage or other discrepancy, the disposal action in accordance with
rule 110.27, and the degree of responsibility, if any, attaching to any Court official or
other party for such loss, damage or other discrepancy.
(b) Where the advice of the Board is required, no final action in respect of the
loss, damage or other discrepancy may be taken before such advice is received. In cases
where the Registrar decides not to accept the advice of the Board, she/he shall record in
writing the reasons for that decision.

Rule 110.23
Receipt of supplies and equipment

All supplies, equipment or other property received by the Court shall
immediately be inspected to ensure that their condition is satisfactory and in
accordance with the terms of the related purchase contract. A receiving report shall be
issued for all items received and they shall immediately be entered into the appropriate
property inventory.

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Rule 110.24
Property issues to individuals

The issue to individuals of equipment or other property for their use (e.g. tools,
cameras, etc.) shall be recorded in the property records as issued on loan. The
records shall be supported by a receipt from the individual concerned, and such
receipts shall be renewed every year. In case the individual is transferred to another
organizational unit or is separated from the service, the property shall be returned to
stock and the loan record cancelled.
Rule 110.25
Transfer between organizational units

Issues of supplies, equipment or other property from one organizational unit to
another which are not expected to be returned shall be transferred from the records of
the issuing organizational unit to the records of the receiving unit. In such cases, the
latter shall provide a receipt to support the records of the issuing unit. Where there is
an expectation of an eventual return of the items to the issuing unit, it will be shown as
issued on loan in the records of the issuing unit and as received on loan in the
records of the receiving unit.
Rule 110.26
Vouchers

All transactions related to supplies, equipment or other property shall be
recorded, and these records shall be supported by appropriate vouchers or evidence of
receipt and issue, except for such items where the maintenance of detailed records is
deemed to be uneconomical or impractical by the Registrar and the Auditor.

Rule 110.27
Sale/disposal of property

(a) The Registrar shall be responsible for the disposal of property by sale.
He/she may delegate authority as necessary.
(b) Sales of supplies, equipment or other property declared surplus or
unserviceable shall be based on competitive bidding, unless the Property Survey Board:
(i) Estimates that the sales value is less than 5,000;
(ii) Considers that the exchange of property in partial or full payment
for the replacement equipment or supplies is in the best interests of
the Court;
(iii) Deems it appropriate to transfer surplus property from one office or
programme for use in another and determines the fair market value
at which the transfer(s) shall be effected;
(iv) Determines that the destruction of the surplus or unserviceable
material will be more economical or is required by law or by the
nature of the property;
(v) Determines that the interests of the Court will be served by disposal
by gift or at nominal prices to the United Nations or any other
intergovernmental organization, a Government or government
agency or some other non-profit organization.

300
(c) Except as provided for in paragraph (b) above, property shall be sold on
the basis of payments on or before delivery.
Regulation 11
The accounts

11.1 The Registrar shall submit to the Auditor accounts for the financial period not later
than 31 March following the end of such period. In addition, the Registrar shall maintain, for
management purposes, such accounting records as are necessary. The accounts for the
financial period shall show:
(a) The income and expenditures of all funds;
(b) The status of appropriations, including:
(i) The original budget appropriations;
(ii) The appropriations as modified by any transfers;
(iii) Credits, if any, other than the appropriations adopted by the Assembly of
States Parties;
(iv) The amounts charged against those appropriations and/or other credits;
(c) The assets and liabilities of the Court.
The Registrar shall also give such other information as may be appropriate to indicate
the current financial position of the Court.
11.2 The accounts of the Court shall be presented in the currency of the statutory
headquarters of the Court. Accounting records may, however, be kept in such other currency
as the Registrar may deem necessary.
11.3 Appropriate separate accounts shall be maintained for all trust funds, reserve and
special accounts.

Rule 111.1
Authority and responsibility for accounts

Responsibility for the accounts is assigned to the Registrar. He/she shall
prescribe and maintain financial records and subsidiary records. He/she shall establish
all accounting procedures of the Court and designate the officials responsible for
performing accounting functions.

Rule 111.2
Principal accounts

In accordance with regulations 11.1 and 11.3, the principal accounts of the Court
shall include detailed, comprehensive and up-to-date records of assets and liabilities for
all sources of funds. The principal accounts shall consist of:
(a) Programme budget accounts, showing
(i) Original appropriations;
(ii) Appropriations as modified by transfers;
301
(iii) Credits (other than appropriations made available by the Assembly
of States Parties);
(iv) Expenditures, including payments and other disbursements and
unliquidated obligations;
(v) Unencumbered balances of allotments and appropriations;
(b) General ledger accounts, showing: all cash at banks, investments,
receivables and other assets, payables and other liabilities;
(c) The Working Capital Fund and all trust funds or other special accounts.

Rule 111.3
Accrual basis accounting

Unless otherwise directed by the Registrar, or by the particular terms governing
the operation of a trust fund, reserve or special account, all financial transactions shall
be recorded in the accounts on an accrual basis.
Rule 111.4
Currency of accounting records

All accounts shall be maintained in euros. At offices away from the seat of the
Court, accounts may also be maintained in the currency of the country in which they
are situated provided that all amounts are recorded both in local currency and in the
euro equivalent.

Rule 111.5
Accounting for exchange rate fluctuations

(a) The Registrar shall establish the operational rates of exchange between
the euro and other currencies, on the basis of the operational rates of exchange
established by the Secretariat of the United Nations. The operational rate(s) of
exchange shall be used for the recording of all Court transactions.
(b) Payments in currencies other than the euro will be determined on the
basis of the operational rate(s) of exchange prevailing at the time of payment. Any
difference between the actual amount(s) received on exchange and the amount(s) that
would have been obtained at the operational rate(s) of exchange shall be accounted for
as loss or gain on exchange.
(c) When closing the final accounts for a financial period, any negative
balance on the account for loss or gain on exchange shall be debited to the relevant
budget account, while any positive balance shall be credited to miscellaneous income.

Rule 111.6
Accounting for proceeds from the sale of property

The proceeds from the sale of property shall be credited as miscellaneous income
except:

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(a) Where the Property Survey Board has recommended the application of
these proceeds directly against the purchase price of replacement equipment or supplies
(any balance shall be taken into account as miscellaneous income);
(b) When the trade-in property is not considered to be a sale, and the
allowance shall be applied against the cost of the replacement property;
(c) Where the normal practice is to secure and use certain material or
equipment in connection with a contract and to salvage and sell such material or
equipment at a later stage;
(d) When the proceeds from the sale of surplus equipment shall be credited
to the relevant programme account, provided that it has not been closed;
(e) When equipment transferred from one programme for use in another
and the account of the releasing programme is open, the fair market value of such
equipment shall be credited to the account of the releasing programme and charged to
the account of the receiving programme.

Rule 111.7
Accounting for commitments against future financial periods

Obligations established prior to the financial period to which they pertain,
pursuant to regulation 3.7 and rule 103.5, shall be recorded against a deferred charge
account. Deferred charges shall be transferred to the appropriate account when the
necessary appropriations and funds become available.

Rule 111.8
Financial statements

(a) For all accounts of the Court, financial statements covering the financial
period, as of 31 December, shall be submitted to the Auditor in euros not later than 31
March following the end of such period. Copies of financial statements shall also be
transmitted to the Committee on Budget an Finance. Additional financial statements
may be prepared as and when the Registrar deems necessary.
(b) Financial statements submitted to the Auditor for all accounts shall
include:
(i) A statement of income, expenditures (including ex gratia payments)
and changes in reserves and fund balances;
(ii) A statement of assets (including written-off assets), liabilities,
reserves and fund balances;
(iii) A statement of cash flows;
(iv) Such other schedules as may be required;
(v) Notes to the financial statements.

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Rule 111.9
Archives

Accounting records, other financial and property records, and all supporting
documents shall be retained for such periods as may be determined by the Registrar,
through administrative instruction, in agreement with the Auditor. This period may not
be less than ten years. Once this period has elapsed the records and supporting
documents may be destroyed on the authority of the Registrar. Where appropriate,
such records and supporting documents shall be preserved by electronic means.
Records on activities and transactions in areas falling under the authority of the
Prosecutor, by virtue of article 42, paragraph 2, of the Rome Statute, may only be
destroyed with the explicit consent of the Prosecutor.
Regulation 12
Audit

12.1 The Assembly of States Parties shall appoint an Auditor, which may be an
internationally recognized firm of auditors or an Auditor General or an official of a State
Party with an equivalent title. The Auditor shall be appointed for a period of four years and
its appointment may be renewed.
12.2 The audit shall be conducted in conformity with generally accepted common auditing
standards, subject to any special directions of the Assembly of States Parties and in
accordance with the additional terms of reference set out in the annex to these Regulations.
12.3 The Auditor may make observations with respect to the efficiency of the financial
procedures, the accounting system, the internal financial controls and, in general, the
administration and management of the Court.
12.4 The Auditor shall be completely independent and solely responsible for the conduct
of the audit.
12.5 The Assembly of States Parties may request the Auditor to perform certain specific
examinations and issue separate reports on the results.
12.6 The Registrar shall provide the Auditor with the facilities required in the performance
of the audit.
12.7 The Auditor shall issue a report on the audit of the financial statements and relevant
schedules relating to the accounts for the financial period, which shall include such
information as the Auditor deems necessary with regard to matters referred to in regulation
12.3 and in the additional terms of reference as set out in the annex to these Regulations.
12.8 The Registrar, in consultation with the other organs of the Court referred to in
article 34, subparagraphs (a) and (c), of the Rome Statute, shall examine the audit reports,
including reports referred to in regulation 12.5, and shall forward the financial statements and
the audit report to the Committee on Budget and Finance, with such comments on the audit
report as they deem appropriate.
12.9 The Committee on Budget and Finance shall examine the financial statements and
audit reports, including reports referred to in regulation 12.5 and the comments of the
Registrar and other organs of the Court referred to in article 34, subparagraphs (a) and (c), of
the Rome Statute, and shall forward them to the Assembly of States Parties, with such
comments as it deems appropriate, for consideration and approval.

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Regulation 13
General provisions

13.1 These Regulations shall become effective on a date to be decided upon by the
Assembly of States Parties and shall apply to the initial financial period agreed to by the
Assembly of States Parties and to subsequent financial periods as provided for in
regulation 2.1.
13.2 These Regulations may be amended by the Assembly of States Parties.

Rule 113.1
Effective date

These Rules shall become effective on the same day on which the Regulations
become effective.
Rule 113.2
Amendment of Rules

(a) These Rules may be amended by the Assembly of States Parties.
(b) Unless the Assembly of States Parties is seized of a specific proposal for
amendment of a rule, the Presidency, acting upon proposals jointly presented by and in
agreement with the Prosecutor and the Registrar, may amend the Rules if the
Presidency is convinced that the amendment contributes towards better ensuring the
principles of effective financial administration and the exercise of economy, as
enshrined in regulation 1.3.
(c) An amendment enacted by the Presidency will apply provisionally until
such time as the Assembly of States Parties, acting upon a recommendation of the
Committee on Budget and Finance, decides to endorse the amendment. If the Assembly
of States Parties decides not to endorse the amendment, the unamended rule, or any
rule that the Assembly of States Parties decides to adopt in its place, shall become
effective as of the day on which the Assembly of States Parties takes that decision.

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Annex

Additional terms of reference governing the audit of the International
Criminal Court

1. The Auditor shall perform such audit of the accounts of the Court, including all trust
funds and special accounts, as it deems necessary in order to satisfy itself:
(a) That the financial statements are in accord with the books and records of the
Court;
(b) That the financial transactions reflected in the statements have been in
accordance with the financial rules and regulations, the budgetary provisions and other
applicable directives;
(c) That the securities and moneys on deposit and on hand have been verified by
certificates received direct from the Courts depositaries or by actual count;
(d) That the internal controls, including internal oversight, are adequate in the
light of the extent of reliance placed thereupon.
2. The Auditor shall be the sole judge as to the acceptance in whole or in part of
certifications and representations by the Registrar and may proceed to such detailed
examination and verification as it chooses of all financial records, including those relating to
supplies and equipment.
3. The Auditor and its staff shall have free access at all convenient times to all books,
records and other documentation which are, in the opinion of the Auditor, necessary for the
performance of the audit. Information which is classified as privileged and which the
Registrar (or a designated senior official) agrees is required by the Auditor for the purposes
of the audit and information classified as confidential shall be made available on application.
The Auditor and its staff shall respect the privileged and confidential nature of any
information so classified which has been made available and shall not make use of it except
in direct connection with the performance of the audit. The Auditor may draw the attention of
the Court and the Assembly of States Parties to any denial of information classified as
privileged which, in its opinion, was required for the purpose of the audit.
4. The Auditor shall have no power to disallow items in the accounts but shall draw the
attention of the Registrar, for appropriate action, to any transaction for which it entertains
doubt as to legality or propriety. Audit objections, to these or any other transactions, arising
during the examination of the accounts shall be communicated immediately to the Registrar.
5. The Auditor (or such of its officers as it may designate) shall express and sign an
opinion on the financial statements, which shall read as follows:
We have examined the following appended financial statements, numbered ... to ...,
properly identified, and relevant schedules of the International Criminal Court for the
financial period ended 31 December ... Our examination included a general review of the
accounting procedures and such tests of the accounting records and other supporting
evidence as we considered necessary in the circumstances.
The opinion shall also state, as appropriate, whether:
(a) The financial statements present fairly the financial position as at the end of
the period and the results of their operations for the period then ended;

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(b) The financial statements were prepared in accordance with the stated
accounting principles;
(c) The accounting principles were applied on a basis consistent with that of the
preceding financial report;
(d) Transactions were in accordance with the Financial Regulations and
legislative authority.
6. The report of the Auditor on the financial operations of the Court for the financial
period shall be submitted to the Assembly of States Parties in accordance with
regulations 12.8 and 12.9. It shall indicate:
(a) The type and scope of the Auditors examination;
(b) Matters affecting the completeness and accuracy of the accounts, including,
where appropriate:
(i) Information necessary to the correct interpretation of the accounts;
(ii) Any amounts which ought to have been received but which have not
been brought to account;
(iii) Any amounts for which a legal or contingent obligation exists and which
have not been recorded or reflected in the financial statements;
(iv) Expenditures not properly substantiated;
(v) Whether proper books of accounts have been kept; where in the
presentation of statements there are deviations of a material nature from
the generally accepted accounting principles applied on a consistent
basis, these should be disclosed;
(c) Other matters which the Auditor considers should be brought to the notice of
the Assembly of States Parties, such as:
(i) Cases of fraud or presumptive fraud;
(ii) Wasteful or improper expenditure of the Courts money or other assets,
notwithstanding that the accounting for the transaction may be correct;
(iii) Expenditure likely to commit the Court to further outlay on a large scale;
(iv) Any defect in the general system or detailed regulations governing the
control of receipts and disbursements or of supplies and equipment;
(v) Expenditure not in accordance with the intention of the Assembly of
States Parties after making allowance for duly authorized transfers
within the budget;
(vi) Expenditure in excess of appropriations as amended by duly authorized
transfers within the budget;
(vii) Expenditure not in conformity with the authority which governs it;
(d) The accuracy or otherwise of the supplies and equipment records as
determined by stock-taking and examination of the records;
(e) If appropriate, transactions accounted for in a previous period concerning
which further information has been obtained or transactions in a later period concerning
which it seems desirable that the Assembly of States Parties should have early knowledge.
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7. The Auditor may make such observations with respect to its findings resulting from
the audit and such comments on the Registrars financial report as it deems appropriate to the
Assembly of States Parties, the Prosecutor or the Registrar.
8. Whenever the scope of audit of the Auditor is restricted, or whenever it is unable to
obtain sufficient evidence, it shall refer to the matter in its opinion and report, making clear
in the report the reasons for its comments and the effect on the financial position and the
financial transactions as recorded.
9. In no case shall the Auditor include criticism in its report without first affording the
Registrar an adequate opportunity of explanation on the matter under observation.
10. The Auditor shall not be required to mention any matter referred to in the foregoing
that, in its opinion, is insignificant in all respects.



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